PENERAPAN PSAK 70 ASET DAN LIABILITAS PENGAMPUNAN PAJAK PADA LAPORAN KEUANGAN

PENERAPAN PSAK 70 ASET DAN LIABILITAS PENGAMPUNAN PAJAK PADA LAPORAN KEUANGAN

  • Bayu Sarjono

Abstract

ABSTRACT


 


The objective of the research to analyze taxpayers who have received tax amnesty and accounting treatment of the tax amnesty assets and liabilities in the financial statements. Tax amnesty assets and liabilities are presented separately from the other assets and liabilities in the financial statements.  The PSAK 70 is also applicable by non-publicily accountable entities that choose to adopt the SAK ETAP (Standar entity without accountability public). 


 


The implementation of PSAK 70 by PT. Z related to the recognition, measurement, presentation, and disclosures in accordance with SAK (financial accounting standar). The difference of tax amnesty assets and liabilities is PT. Z recognizes in addition to the retained earnings in the balance sheet. As we know PSAK 70 paragraph 12 which reads concerning net assets that should have from tax amnesty must be recognized in equity as additional paid in capital. That is what makes the difference between accounting and tax presentation


 


Keywords : tax amnesty, tax amnesty assets and liabilities, retained earning, additional paid in capital

Downloads

Download data is not yet available.
Published
2020-06-25
How to Cite
SARJONO, Bayu. PENERAPAN PSAK 70 ASET DAN LIABILITAS PENGAMPUNAN PAJAK PADA LAPORAN KEUANGAN. Jurnal Bisnis Terapan, [S.l.], v. 4, n. 1, p. 83-92, june 2020. ISSN 2597-4157. Available at: <http://journal.ubaya.ac.id/index.php/JIBT/article/view/2405>. Date accessed: 28 oct. 2020. doi: https://doi.org/10.24123/jbt.v4i1.2405.